The Kitáb-i-Aqdas - The Most Holy Book
Index term: prayer, under Burial
q85.
 
Question: Concerning the Prayer for the Dead: should it precede or follow the interment? And is facing the Qiblih required?
Answer: Recital of this prayer should precede interment; and as regards the Qiblih: "Whichever way ye turn, there is the face of God." [Qur’án 2:115]